株式買入選擇權의 會計와 稅務에 관한 硏究
Accounting and Tax Issues on the Stock Option Plan
주식매입 주식매입선택권 회계 세무;
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Today the reality of business requires companies for a unique competition to survive the market of the world and forces them to be effective in management. So because it is noted by companies that being effective in management needs employee's devotion to them, they are paying attention to employing the system of stock option as a performance compensation. Stock option is the right given form company to an individual with which the individual can buy a certain amount of stocks at a specified price within limited period of time. However, it is said that despite of the initial purpose, that is, the one that the improvement of efficiency in management allows the company to get a long termed progress, stockholders a maximized profits, and the employees an performance compensation, the employment of stock option has not been long enough to be in place and also it has not various forms for various settings of companies, so it needs to be improved. The purpose of this study is to look into the operation, accounting, and tax issues in stock option system to suggest proper directions consistent with the setting of the business, to help accounting personnel to use and establish a correct system of complicated stock option to secure their companies' competition, and to provide relevant parties with useful accounting information. Likewise unqualified stock option, stock option should reflect the characteristics of the business on the design of stock option and the pricing, and help the exercise price to be adjusted in accordance with the stock index and the business's performance. In addition, other than for-pleasure business any business can be expected to be provided with stock option and the tax reduction benefits, and when the management is in crisis or the business improvement is under way they can be expected to have a selection to extend the duration of stock option. On the other hand, when stock option is provided, the amount and numbers can be adjusted or limited. In case of accounting, it is recommended that the unlisted stock, when it is provided 2-3 years before it is listed or registered, should be adjusted for the exercise price between the price for the unlisted and the 3 month average price for the listed, and the size of compensatory expense should be systemized for competition to ensure that accounting information users can compare and easily understand it. In case of tax issues, it is desirable that the tax reduction for marginal exercise profits per person can be adjusted onto maximum 30,000,000 won in accordance with the stock index, and for the marginal exercise profits from stock option the issues put on, rather than on the year's income, the income considered by employed duration like retirement income because they may work for a long time and the exercise duration may be long.